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Finance Act 2012

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Changes over time for: Section 148

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148CommencementU.K.
This section has no associated Explanatory Notes

(1)The provisions of this Part (other than section 149) have effect in relation to accounting periods of companies beginning on or after 1 January 2013.

(2)Subsection (1) is subject to the operation of any provision of Schedule 17 in relation to times before that date.

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